Since 2008, municipalities have had the option to return a percentage of the IRS to their residents, which can vary up to 5%. This mechanism aims to encourage the establishment of residences within their territories, thereby increasing the revenue from other taxes, such as the IMI (Municipal Property Tax).

To benefit from this discount, residents must check the rates set by their municipalities on the Finance Portal and ensure that they submit their IRS declaration within the legal deadline, which runs from April 1st to June 30th.

To find out if your municipality has applied the discount for the 2023 IRS, to be submitted in 2024, you should consult the list of IRS participation rates for municipalities available on the Finance Portal, following these steps:

  1. Access the Finance Portal;
  2. In the search field, enter “IRS participation rate for municipalities”;
  3. In the search results, click on “Consult IRS Participation Rate for Municipalities”;
  4. Select the year you wish to consult (2023, in this case);
  5. Search for the municipality where you reside.

If the IRS participation rate is less than 5%, this means you are entitled to an IRS discount.

This discount is automatically applied by the Tax Authority at the time of tax settlement.

Tax Department

Sofia Quental | Inês Grácio | Flávia Almeida | Catarina Amaral